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"source_code": "def formula_2017_01_01(menage, period, parameters):\n\n P = parameters(period).taxation_indirecte.taxe_habitation.prelevement_base_imposition_elevee\n exonere_taxe_habitation = menage('exonere_taxe_habitation', period)\n degrevement_plafonnement_taxe_habitation = menage('degrevement_plafonnement_taxe_habitation', period)\n degrevement_office_taxe_habitation = menage('degrevement_office_taxe_habitation', period)\n base_nette_th_commune = menage('base_nette_th_commune', period)\n\n non_exonere_non_degreve = not_(exonere_taxe_habitation) * (degrevement_plafonnement_taxe_habitation == 0) * (degrevement_office_taxe_habitation == 0)\n condition_base_nette = (base_nette_th_commune > P.seuil_base_nette_habitation_principale)\n\n return non_exonere_non_degreve * condition_base_nette * base_nette_th_commune * P.taux_habitation_principale\n", "start_line_number": 441, "stop_line_number": 453, "variables": [ "base_nette_th_commune", "degrevement_office_taxe_habitation", "degrevement_plafonnement_taxe_habitation", "exonere_taxe_habitation" ] }, "2022-01-01": null }, "json_type": "number", "label": "Prélevement sur base d'imposition élevée sur l'habitation principale", "last_review": "2022-01-01", "name": "prelevement_base_imposition_elevee_taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000036443853&cidTexte=LEGITEXT000006069577&categorieLien=id&dateTexte=20171231" } ] }, "referring_variables": [ "taxe_habitation" ], "start_line_number": 433, "stop_line_number": 453, "value_type": "float" }